Asst. Commissioner of Income Tax v. Adani Power Rajasthan Ltd.

182 Taxmann.com 367Supreme Court of India2026#23243 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 143(3)Section 148Section 115JBSection 147Section 142(1)Section 263Section 50CSection 54B

Issues it is cited on

change of opinionsection 263section 142section 142(1)section 143(2)section 13section 148section 147section 143section 14section 143(3)india

Judgments citing Asst. Commissioner of Income Tax v. Adani Power Rajasthan Ltd.

Fattesing Punaji Dhabre, Nagpur vs. Principal Commissioner Income Tax – 2, Nagpur

In the result, this appeal of assessee is allowed

ITA 368/NAG/2022[2011-12]Status: DisposedITAT Nagpur24 Feb 2026AY 2011-12

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 142(1)Section 143(2)Section 143(3)Section 148Section 254(1)Section 263Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Physical hearing) Fattesing Punaji Dhabre PCIT – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [PAN: BACPD6505Q] Appellant / Assessee Respondent / Revenue Assessee by Shri Madhav Vichare, CA Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 17.02.2026 Date of pronouncement 24.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This…

DCIT-2(1)(1), Mumbai vs. Bank of Baroda

In the result, both the appeals filed by the Revenue and both the cross objections

ITA 4913/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri C. Naresh, ARFor Respondent: Shri Vimal Kumar Meena, (CIT DR)
Section 115JSection 143(3)Section 147Section 14ASection 244ASection 250Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.4913 & 4869/Mum/2025 (Assessment Years: 2015-16 & 2016-17) DCIT-2(1)(1), M/s. Bank of Baroda, Room No.561, 5th Floor, 2nd Floor, Baroda Corporate Centre, Aayakar Bhavan, C 26, G Block, Vs. Mumbai – 400 020 Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 PAN No.AAACB1534F (Appellant) : (Respondent) CO Nos.259 & 258/M/2025 (Arising out of ITA Nos.4913 & 4869/Mum/2025) (Assessment Years: 2015-16 & 2016-17) M/s. Bank of Baroda, Vs. Deputy Commissioner of Income Tax, Baroda Corporate Cen…

DCIT-2(1)(1), Mumbai vs. Bank of Baroda, Mumbai

In the result, both the appeals filed by the Revenue and both the cross objections

ITA 4869/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Feb 2026AY 2016-17

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri C. Naresh, ARFor Respondent: Shri Vimal Kumar Meena, (CIT DR)
Section 115JSection 143(3)Section 147Section 14ASection 244ASection 250Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.4913 & 4869/Mum/2025 (Assessment Years: 2015-16 & 2016-17) DCIT-2(1)(1), M/s. Bank of Baroda, Room No.561, 5th Floor, 2nd Floor, Baroda Corporate Centre, Aayakar Bhavan, C 26, G Block, Vs. Mumbai – 400 020 Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 PAN No.AAACB1534F (Appellant) : (Respondent) CO Nos.259 & 258/M/2025 (Arising out of ITA Nos.4913 & 4869/Mum/2025) (Assessment Years: 2015-16 & 2016-17) M/s. Bank of Baroda, Vs. Deputy Commissioner of Income Tax, Baroda Corporate Cen…

Asst. Commissioner of Income Tax v. Adani Power Rajasthan Ltd. (182 Taxmann.com 367) — Cited in 3 Judgments | BharatTax